Legal Opinion
Chester B. Brown Co. v. United States
District Court, D. Nebraska
Decided June 19, 1957No. Civ. A. No. 0187PublishedCited by 4 opinions
1Opinion of the Court
ROBINSON, Chief Judge.
This and a companion case, Scottsbluff Bean & Elevator Co. v. U. S. A. (Civil 0188), are suits to recover federal unemployment taxes paid by the taxpayers for the calendar years 1951 and 1952. The two cases involve substantially identical legal questions, permitting the ruling herein to apply in both instances. Essentially, the problem is to determine whether the taxpayers’ warehouse employees1 are agricultural labor, or come within the definition thereof as set out in the statute,2 for if they are, or should they come within it, the taxpayers would be exempt from the…
2Cases cited7 opinions
- Miller v. BurgerCourt of Appeals for the Ninth Circuit · 1947
- Jones v. Gaylord Guernsey FarmsCourt of Appeals for the Tenth Circuit · 1942
- Ewing v. McLeanCourt of Appeals for the Ninth Circuit · 1951
- Minor Walton Bean Co. v. Unemployment Compensation CommissionMichigan Supreme Court · 1944
- Unemployment Compensation Commission v. Unionville Milling Co.Michigan Supreme Court · 1946
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- EMPLOYMENT SEC. COM'N OF ARIZ. v. Bruce Church, Inc.Arizona Supreme Court · 1973
- Roberts v. State Unemployment Compensation CommissionOregon Supreme Court · 1958
- Mississippi Employment Security Commission v. B. C. Rogers & Sons, Inc.Mississippi Supreme Court · 1967
- United States v. Chester B. Brown Co.Court of Appeals for the Eighth Circuit · 1957